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Heads Up — Reasonably Certain of Your Lease Disclosures? Observations on First-Quarter Filings

Published on: Jul 01, 2019

This Heads Up summarizes the presentation and disclosure trends we have observed in our review of lessee and lessor financial statements, as well as select lessee and lessor disclosures, provided in the public filings of a sample of companies that adopted the FASB’s new leasing standard (ASC 842) as of the first quarter of 2019.

This publication was released by our US firm.



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